Ireland: Updates to DAC2 and CRS filing guidelines

Ireland: Updates to DAC2 and CRS filing guidelines

The Irish Revenue Commissioners on 14 September 2020 published updated filing guidelines for DAC2 (an EU directive) and the common reporting standard (CRS) in the Tax and Duty Manual Part 38-03-26.


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There were no material changes made to the filing guidelines. Changes were made to reflect updated screenshots and language that more closely aligns with the CRS registration and reporting facilities in the revenue online service (ROS).

Read a September 2020 report [PDF 80 KB] prepared by the KPMG member firm in Ireland

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